2014 (2) TMI 909

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....ent : Shri S G Dewalwar, Addl. Commissioner (AR) PER : P R Chandrasekharan The appeal and stay petition are directed against Order-in-Appeal no. AV(59)12/2013 dated 26/02/2013 passed by the Commissioner of Central Excise & Customs (Appeals), Aurangabad. 2. Vide the impugned order the lower appellate authority has confirmed a service tax demand of Rs.7,45,060/- against the appellant M/s Latur Di....

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....tional Commissioner (AR) appearing for the Revenue reiterates the findings of the lower authorities. 5. We have perused the order passed by the lower appellate authority. We are of the view that as the issue lies in a narrow compass, the appeal itself can be disposed of at this stage. Therefore, after dispensing with the requirement of any pre-deposit, we take up the appeal for consideration. 5.....

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....iven elaborate findings to rule this to be taxable service." 5.2 A reading of the above makes it clear that lower appellate authority has not applied his mind at all. While passing an order in appeal, he has to discuss in detail the various contentions raised by the appellant, the legal position and thereafter, come to a conclusion. Merely because the adjudicating authority has given an elaborate....